ILCS » Chapter 35 · Act 630
Illinois Compiled Statutes

35 ILCS 630/1 (2026)

This Article shall be known and may be cited as the "Telecommunications Excise Tax Act"

✓ current as of May 2026
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(35 ILCS 630/1) (from Ch. 120, par. 2001)
    Sec. 1. This Article shall be known and may be cited as the "Telecommunications Excise Tax Act". The net proceeds from the taxes imposed by this Act shall be used for the support of the General Revenue Fund and education.
(Source: P.A. 84-126.)

    
Notes of Decisions
Cited in 5 cases, 1996–2000 · leading case: Gem Elec. of Monmouth, Inc. v. Dep't of Revenue, 702 N.E.2d 529 (Ill. 1998).
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Gem Elec. of Monmouth, Inc. v. Dep't of Revenue, 702 N.E.2d 529 (Ill. 1998). “JUSTICE NICKELS delivered the opinion of the court: At issue in this case is whether the Telecommunications Excise Tax Act (35 ILCS 630/1 et seq. (West 1992)) applies to the operation of a community repeater.”
Gem Elec. of Monmouth, Inc. v. Dep't of Revenue, 676 N.E.2d 1016 (Ill. App. Ct. 1997). “(Gem), under the Telecommunications Excise Tax Act (Telecommunications Act) (35 ILCS 630/1 through 21 (West 1992)). Gem contested the taxes, and the Department conducted an administrative hearing in September 1993.”
Arenson v. Dep't of Revenue, 664 N.E.2d 1083 (Ill. App. Ct. 1996). “The Telecommunications Excise Tax Act (the Act) (35 ILCS 630/1 et seq. (West 1994)) provides that judicial review of all final administrative decisions of the Department will be in accordance with the Administrative Review Law (735 ILCS 5/3 — 101 et seq.”
Sw. Bell Mobile Sys., Inc. v. Dep't of Revenue, 732 N.E.2d 57 (Ill. App. Ct. 2000). “In this case, the Taxpayers point to a 1990 private letter ruling that the invested capital tax was limited to original parameters of the messages tax and could not be expanded to cover interstate transactions, even if similar transactions were subject to the Telecommunications…”
Gem Elec. v. Dept. of Revenue (Ill. 1998). “JUSTICE NICKELS delivered the opinion of the court: At issue in this case is whether the Telecommunications Excise Tax Act (35 ILCS 630/1 et seq . (West 1992)) applies to the operation of a community repeater.”
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